https://www.taxtmi.com/caselaws?id=387560 The court allowed the delay in filing the appeal, considered the eligibility for refund of service tax under the reverse charge mechanism, discussed the applicability of time limits for refund under the Central Excise Act, scrutinized the CESTAT's decision-making process, emphasized compliance with procedures and time limits, and noted the monetary limit for appeal maintainability. The appellant withdrew the appeal due to the amount being below the monetary limit, leading to dismissal with liberty to raise legal questions in the future. en-us Mon, 14 Oct 2019 00:00:00 +0530 Fri, 25 Oct 2019 13:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387560 The court allowed the delay in filing the appeal, considered the eligibility for refund of service tax under the reverse charge mechanism, discussed the applicability of time limits for refund under the Central Excise Act, scrutinized the CESTAT's decision-making process, emphasized compliance with procedures and time limits, and noted the monetary limit for appeal maintainability. The appellant withdrew the appeal due to the amount being below the monetary limit, leading to dismissal with liberty to raise legal questions in the future. Case-Laws Service Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387560